644/CBDT.

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..... has been laid down in Chapter XXa of the Income-tax Act, 1961 for the completion of the proceedings initiated by the Competent Authority by the issue of a notice u/s 269D of the Act. However, the Boa .....

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..... satisfy himself about the validity of these reasons. 2. These instructions should be brought to the notice of the Competent Authorities and compliance should be ensured.
Circular, Trade Notice, .....

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